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Chapter 2 — Glossary of Selected Terms2.1 Overview2.2 Accretion Method2.3 ASC 480 Measurement Adjustment2.4 ASC 480 Offsetting Entry2.5 ASC 810-10 Attribution Adjustment2.6 ASC 810-10 Carrying Amount2.7 Attribution2.8 Base Portion of the ASC 480 Measurement Adjustment2.9 Business Combination2.10 Controlling Financial Interest2.11 Downstream Transaction2.12 Equity Interests2.13 Excess Portion of the ASC 480 Measurement Adjustment2.14 Fair Value2.15 Foreign Entity2.16 Goodwill2.17 Hypothetical Liquidation at Book Value2.18 Immediate Method2.19 Noncontrolling Interest2.20 Parent/Noncontrolling Interest Attribution Method2.21 Parent-Only Attribution Method2.22 Primary Beneficiary2.23 Reciprocal Interests2.24 Redeemable Noncontrolling Interest2.25 Reporting Entity2.26 SEC Registrant2.27 Simultaneous Equations Method2.28 Subsidiary2.29 Treasury Stock Method2.30 Upstream Transaction2.31 Variable Interest Entity2.32 Variable Interests
Chapter 2 — Glossary of Selected Terms2.1 Overview2.2 Accretion Method2.3 ASC 480 Measurement Adjustment2.4 ASC 480 Offsetting Entry2.5 ASC 810-10 Attribution Adjustment2.6 ASC 810-10 Carrying Amount2.7 Attribution2.8 Base Portion of the ASC 480 Measurement Adjustment2.9 Business Combination2.10 Controlling Financial Interest2.11 Downstream Transaction2.12 Equity Interests2.13 Excess Portion of the ASC 480 Measurement Adjustment2.14 Fair Value2.15 Foreign Entity2.16 Goodwill2.17 Hypothetical Liquidation at Book Value2.18 Immediate Method2.19 Noncontrolling Interest2.20 Parent/Noncontrolling Interest Attribution Method2.21 Parent-Only Attribution Method2.22 Primary Beneficiary2.23 Reciprocal Interests2.24 Redeemable Noncontrolling Interest2.25 Reporting Entity2.26 SEC Registrant2.27 Simultaneous Equations Method2.28 Subsidiary2.29 Treasury Stock Method2.30 Upstream Transaction2.31 Variable Interest Entity2.32 Variable Interests